New York A 122: Creates the "disaster preparedness and emergency planning act"; local sales tax exemption for emergency preparedness supplies

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A00122 Summary:

BILL NOA00122 

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SAME ASSAME AS S02074

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SPONSORCruz

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COSPNSRBurdick, Simon, McDonough, Pheffer Amato

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MLTSPNSR

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Amd §1210, Tax L

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Creates the "disaster preparedness and emergency planning act"; authorizes a local sales tax exemption for emergency preparedness supplies; requires the division of homeland security and emergency services, in conjunction with the department of taxation and finance, to establish, promote and publish on the web a list of eligible items; requires the division of homeland security and emergency services to create public service announcements regarding such exemption and make available to municipalities for promotion purposes.

Go to top A00122 Actions:

BILL NOA00122 

&nbsp

01/08/2025referred to ways and means

01/07/2026referred to ways and means

Go to topA00122 Committee&nbspVotes:

Go to topA00122 Floor&nbspVotes:

There are no Assembly votes for this bill in this legislative session.

Go to topA00122 Text:

 STATE OF NEW YORK
 ________________________________________________________________________

 122

 2025-2026 Regular Sessions

 IN ASSEMBLY

 (Prefiled)

 January 8, 2025
 ___________

 Introduced by M. of A. CRUZ, BURDICK, SIMON, McDONOUGH -- read once and
 referred to the Committee on Ways and Means

 AN ACT to amend the tax law, in relation to enacting the "disaster
 preparedness and emergency planning act" relating to establishing a
 local sales and use tax exemption for emergency preparedness supplies

 The People of the State of New York, represented in Senate and Assem-
 bly, do enact as follows:

 1 Section 1. Short title. This act shall be known and may be cited as
 2 the "disaster preparedness and emergency planning act".
 3 § 2. Section 1210 of the tax law is amended by adding a new subdivi-
 4 sion (n) to read as follows:
 5 (n) Notwithstanding any other provision of state or local law, ordi-
 6 nance or resolution to the contrary:
 7 (1) (i) Any county or city imposing sales and compensating use taxes
 8 pursuant to the authority of this subpart, acting through its local
 9 legislative body is hereby authorized and empowered to elect to provide
 10 an exemption from tax on supplies for emergency preparedness by enacting
 11 a resolution in the form set forth in paragraph two of this subdivision.
 12 (ii) Any city having a population of one million or more in which the
 13 taxes imposed by section eleven hundred seven of this chapter are in
 14 effect, and any county or city, acting through its local legislative
 15 body, is hereby authorized and empowered to elect to provide an
 16 exemption from tax on supplies for emergency preparedness by enacting a
 17 resolution in the form set forth in paragraph two of this subdivision.
 18 (2) Form of Resolution: Be it enacted by the (insert proper title of
 19 local legislative body) as follows:
 20 Section one. Receipts from sales of and consideration given for
 21 supplies for emergency preparedness shall be exempt from sales and
 22 compensating use taxes imposed in this jurisdiction.

 EXPLANATION--Matter in italics (underscored) is new; matter in brackets
 [ ] is old law to be omitted.
 LBD00142-01-5

 A. 122 2

 1 Section two. This resolution shall take effect September 1, (insert
 2 the year, but not earlier than the year 2025) and shall apply to sales
 3 made in accordance with the applicable transitional provisions in
 4 sections 1106, 1216 and 1217 of the New York tax law.
 5 § 3. The division of homeland security and emergency services, in
 6 conjunction with the department of taxation and finance, shall estab-
 7 lish, promote, and publish on their respective websites a list of items
 8 eligible for the sales and use tax exemption for emergency preparedness
 9 supplies, as set forth in subdivision (n) of section 1210 of the tax
 10 law. Such list shall be derived from, but not limited to, information
 11 published by Federal Emergency Management Agency (FEMA) and the American
 12 Red Cross relating to supplies necessary for the preparation of homes
 13 and businesses in the event of a natural or man-made emergency.
 14 § 4. The division of homeland security and emergency services shall
 15 create a 30-second public service announcement, a 60-second public
 16 service announcement and generic promotional ma